The Single Audit Act of 1984 requires a single, organization-wide financial and compliance audit for state and local governments. The goal is to improve auditing and management of federal funds provided to state and local governments.
Through lecture and case problems we'll cover the problems that federal Offices of Inspector General have noted when they reviewed single audits and discuss techniques for addressing those problems.

The Single Audit Act of 1984 requires a single, organization-wide financial and compliance audit for state and local governments. The goal is to improve auditing and management of federal funds provided to state and local governments.
Through lecture and case problems we'll cover the problems that federal Offices of Inspector General have noted when they reviewed single audits and discuss techniques for addressing those problems.

Objectives:

Determine how to implement the COSO framework when auditing grant compliance.
Recognize the rules that govern federal grants.
Identify how to federal expectations for finding development.
Identify the interests of the federal OIG offices.

General knowledge of, or some experience in, conducting single audits.

Advanced Prep: None

Speaker: Sefton Boyars, CPA, CGFM, CFS

Vendor: CalCPA

Field of Study: Governmental A&A

Level: Intermediate

CPE Credit: 8 Hours

Acronym: APSA

Registration Fees:

Members: $275

Nonmembers: $375

Meet the Speaker:

Until his retirement in October 1996, Mr. Boyars was the Department of Education's Regional Inspector General for Audit. During his 35-year career, Mr. Boyars worked for a variety of federal government audit agencies, as well as a California county. Mr. Boyars served on the Qualifications Committee of the California State Board of Accountancy for three years. Mr. Boyars is currently a member of the California statewide Government Auditing and Accounting Committee and the President-Elect of the San Francisco Chapter of the Association of Government Accountants. Mr. Boyars is an experienced trainer and has taught for numerous organizations, including federal, state and local governments, professional associations, the USDA Graduate School and Management Concepts, Incorporated. In 1988, he received AGA's National Education and Training Award. He also authored the Association of Government Accountants' study guide for Course 3 of the Certified Government Financial Manager. He is a Certified Public Accountant, a Certified Government Financial Manager and a Certified Fraud Specialist.